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The Conseil in Tax Crimes and Tax Demerits in Turkish Tax Law

2013
Ceza kanunlarında yapılan değişikliklerin ardından, VUK’un da dâhil olduğu ceza hükmü içeren diğer özel kanunlar, yenilenmelere paralel değişim süreci içine girdi. Bu kapsamda, vergisel idari düzeni ve kamu düzenini koruma beklentisi içinde vergi politikasının tamamlayıcısı olan suç ve ceza siyaseti, vergi kabahati ve vergi suçu ayırımını ...
NARTER, Recep, SARICAOĞLU, Ercan
openaire   +1 more source

The “New Fiscal Criminology”: State-Level Changes in Crime Rates and the Structure of Tax Systems

Justice Quarterly, 2022
Sylwia J Piątkowska   +2 more
exaly  

ANALYSIS OF THE EFFECTIVENESS OF TAX AUDITS AND THEIR IMPACT ON TAX OFFENSES (CRIMES)

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
In today’s difficult economic conditions (rising cost of credit resources used, lack of labor resources, rising inflation, increasing cost), many business entities of the domestic economy are trying to adapt to modern realities, including violating tax legislation.
Mikhail I. Krotov   +4 more
openaire   +1 more source

ON TOPICAL ISSUES OF CLASSIFYING SOME CRIMES AS TAX CRIMES

BULLETIN OF THE ACADEMY OF LAW ENFORCEMENT AGENCIES, 2021
N.Sh. Zhempiisov, B.T. Seitov
openaire   +1 more source

Shedding light inside the black box of implementation: Tax crimes as a predicate crime for money laundering

Regulation and Governance, 2022
Lucia Rossel   +2 more
exaly  

Taxing Crime

SSRN Electronic Journal, 2017
openaire   +1 more source

A Study on the Tax Crimes Associated Tax Invoice

Seoul Tax Law Review, 2016
null 양수영, null Changnam AHN
openaire   +1 more source

Criminal Prosecution for Tax Crimes in the Conditions of Tax Payment Deferral

Taxes
The blank character of the tax crimes initially assumed mainly the borrowing of tax law terminology. With the introduction of a special procedure for the initiation and termination of criminal cases under Articles 198-199.2 of the Criminal Code of the Russian Federation, a special legal regime regulating criminal prosecution in the tax sphere expanded ...
openaire   +1 more source

Does Tax Evasion Affect Economic Crime?*

Fiscal Studies, 2020
Amedeo Argentiero   +2 more
exaly  

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